M. E. Kosov
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Russian Federation

Mikhail E. Kosov, PhD, Associate Professor, Associate Professor of the Department of Public Finance; Head of the Department of State and Municipal Finance 

49/2 Leningradskiy Avenue, Moscow, 125167;
36 Stremyanny Lane, Moscow, 109992

O. V. Makashina
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Russian Federation

Olga V. Makashina, Doctor of Economics, Professor, Professor of the Department of Public Finance; Professor of the Department of State and Municipal Finance 

49/2 Leningradskiy Avenue, Moscow, 125167;
36 Stremyanny Lane, Moscow, 109992

O. V. Staroverova
Plekhanov Russian University of Economics
Russian Federation

Olga V. Staroverova, Doctor of Law, PhD, Associate Professor, Professor of the Department of State and Municipal Finance 

36 Stremyanny Lane, Moscow, 109992